2012-2013-1东港会计英语复习重点.doc

一. Translation of Special Terms （一）Write out the Chinese terms for the following English terms 1.Assurance services、Materiality principle、Contributed capital 、Bills of exchange 、Unearned Revenues 、Notes Payable 、Depreciation 、Petty cash funds 、Perpetual inventory system 、Denture bond 、Going concern assumption 、Internal Revenue Service 、Closing entries 、Subsidiary ledger 、Franchises、Inventory 、Stock options 、Bank statement 、Contingent liability 、Retained earnings、lessor （二） Translate the Chinese terms into English 2.佣金 、合伙企业 、折价和溢价 、商誉 、毛利率 、定期存款 、一般公认会计原则 、会计恒等式 、权责发生制会计、个人理财专家 、剩余索取权 、息票债券 、长期股权投资 、固定资产 、附加福利、营业费用 、会计科目表 、注册会计师（英文写全称） 、复式记账法 间接成本 二. Translation （一） Translate the following sentences into Chinese(10 points) 3.Special journals may also be maintained for other groups of transactions which occur frequently, such as returns or allowances in respect of goods bought or sold, bills of exchange receivable or payable journal, leaving the general journal to record only those transactions not included elsewhere. 4.Individuals with accounting knowledge are always in demand as they can help with financial analysis, strategic planning, e-commerce, product feasibility analysis, information technology, and financial management. 5.A key to the proper application of the accrual basis of accounting is to ensure that all revenue and expense transactions that occurred during the period are recognized and recorded regardless of when the associated cash flows take place. 6.In sum, retained earnings is the accumulated revenues less the accumulated expenses and dividends since the company began. This breakdown of equity yields the following expanded accounting equation: Assets=liabilities + contributed capital +　retained earnings （二） Translate the following sentences into English 7.在会计师事务所工作的专业会计师通常是注册会计师，简写为CPA，在英国写为CA，意思是特许会计师。　 8.外部使用者能获得的关于企业的信息是有限的，但他们的经济决策却需要依赖可靠、相关和可比的信息。　　 9.由会计等式而形成的簿记系统的平衡关系是复式记账法的基本特征。企业资产的增加总是伴随着等额义务的发生，这种义务包括对所有者的义务（即所有者权益）和对债权人的义务（即负债）。 1